Financial Reporting Disclosures for Financial Guarantee Contracts

A financial guarantee contract is a contract that requires the issuer to make specified payments to reimburse the holder for a loss it incurs because a specified debtor fails to make payment…

Financial Reporting Disclosures Communicating what matters

The Financial Statements Review Committee highlights common deficiencies arising from the review of financial statements of public-listed entities for the period from July 2016 to June 2017.